Circular No. 01/2023/TT-BKHĐT promulgates the List of machinery, equipment, spare parts, specialized transport vehicles, raw materials, materials, semi-finished products domestically produced. This document specifies the detailed list of goods to determine goods not yet domestically produced and applies to relevant agencies, organizations, and individuals.
Scope of application
Agencies, organizations, and individuals with rights and obligations related to the list of machinery, equipment, spare parts, specialized transport vehicles, raw materials, materials, semi-finished products domestically produced.
Key points
- Agencies, organizations, and individuals determine domestically produced goods based on the product name and standard code, technical characteristics (Article 3).
- The Circular promulgates 9 specific lists regarding types of machinery, equipment, specialized transport vehicles, raw materials, materials, semi-finished products domestically produced (Article 2).
- The list of goods specified in this Circular does not include all domestically produced items that have not been specifically defined (Article 3).
- This Circular replaces Circular No. 05/2021/TT-BKHĐT and takes effect from June 9, 2023.
- Relevant agencies and organizations are responsible for implementing according to the guidance provided in this Circular.
🌐 Social impact of this document
- Helps accurately identify domestically produced goods to apply tax regulations and incentives.
- Provides a legal basis for managing and controlling imported goods.
- Creates favorable conditions for domestic enterprises to develop production of machinery and equipment.
❓ Frequently asked questions
Which document does this Circular replace?
Circular No. 01/2023/TT-BKHĐT replaces Circular No. 05/2021/TT-BKHĐT.
What do the lists of goods in this Circular include?
The Circular promulgates 9 specific lists regarding machinery, equipment, specialized transport vehicles, raw materials, materials, semi-finished products domestically produced.
Principles for determining domestically produced goods?
Domestically produced goods are determined based on the product name and standard code, technical characteristics.
Full text
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MINISTRY OF PLANNING AND INVESTMENT Number: 01/2023/TT-BKHĐT |
SOCIALIST REPUBLIC OF VIET NAM Hanoi, April 14, 2023 |
CIRCULAR
Issuing the List of Machinery, Equipment, Spare Parts, Special-Purpose Transport Vehicles, Raw Materials, Supplies, and Semi-Finished Products Already Produced Domestically
WHEREASPursuant to the Law on Value Added Tax dated June 3, 2008;Pursuant to the Law Amending and Supplementing Certain Provisions of the Law on Value Added Tax dated June 19, 2013;
cănPursuant to the Law on Export Duties and Import Duties dated April 6, 2016;Pursuant to Decision No. 89/2022/NĐ-CP dated October 28, 2022 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Planning and Investment;
WHEREASPursuant to Decision No. 209/2013/NĐ-CP dated December 18, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Value Added Tax;Pursuant to Decision No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing certain provisions and measures for implementing the Law on Export Duties and Import Duties; Decision No. 18/2021/NĐ-CP dated March 11, 2021 of the Government amending and supplementing certain provisions of Decision No. 134/2016/NĐ-CP dated September 1, 2016 detailing certain provisions and measures for implementing the Law on Export Duties and Import Duties;
Pursuant to DecreePursuant to Decision No. 122/2016/NĐ-CP dated September 1, 2016 of the Government regarding the Export Tariff, Preferential Import Tariff, List of Goods and Rates of Specific Duties, Mixed Duties, and Import Duties Outside Quota; Decision No. 125/2017/NĐ-CP dated November 16, 2017 of the Government amending and supplementing certain provisions of Decision No. 122/2016/NĐ-CP dated September 1, 2016 of the Government regarding the Export Tariff, Preferential Import Tariff, List of Goods and Rates of Specific Duties, Mixed Duties, and Import Duties Outside Quota; Decision No. 57/2020/NĐ-CP dated May 25, 2020 of the Government amending and supplementing certain provisions of Decision No. 122/2016/NĐ-CP dated September 1, 2016 of the Government regarding the Export Tariff, Preferential Import Tariff, List of Goods and Rates of Specific Duties, Mixed Duties, and Import Duties Outside Quota and Decision No. 125/2017/NĐ-CP dated November 16, 2017 of the Government amending and supplementing certain provisions of Decision No. 122/2016/NĐ-CP;Pursuant to Decision No. 18/2021/NĐ-CP dated March 11, 2021 of the Government amending and supplementing certain provisions of Decision No. 122/2016/NĐ-CP;
Pursuant to DecreePursuant to Decision No. 13/2015/QĐ-TTg dated May 5, 2015 of the Prime Minister on mechanisms and policies to encourage the development of public passenger transport by bus;Pursuant to Decision No. 08/2017/QĐ-TTg dated March 31, 2017 of the Prime Minister guiding the implementation of the Protocol between the Government of the Socialist Republic of Vietnam and the Government of the Russian Federation on supporting the production of motorized transport vehicles within the territory of Vietnam;
Pursuant to DecreePursuant to Decision No. 22/2022/QĐ-TTg dated November 11, 2022 of the Prime Minister guiding the implementation of the Second Revised Protocol between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Belarus on supporting the production of motorized transport vehicles within the territory of Vietnam;At the proposal of the Director of the Department of Industrial Economy and Services;
Pursuant to DecreeThe Minister of Planning and Investment issues the List of Machinery, Equipment, Spare Parts, Special-Purpose Transport Vehicles, Raw Materials, Supplies, and Semi-Finished Products Already Produced Domestically.Article 1. Scope of Regulation This Circular stipulates the list of machinery, equipment, spare parts, special-purpose transport vehicles, raw materials, supplies, and semi-finished products already produced domestically.Article 2. Applicability Agencies, organizations, and individuals with rights and obligations related to the list of machinery, equipment, spare parts, special-purpose transport vehicles, raw materials, supplies, and semi-finished products already produced domestically.
BASED ON Decision No. 13/2015/QĐ-TTg dated May 5, 2015 of the Prime Minister on mechanisms and policies to encourage the development of public passenger transport by bus;
BASED ON Decision No. 08/2017/QĐ-TTg dated March 31, 2017 of the Prime Minister guiding the implementation of the Protocol between the Government of the Socialist Republic of Vietnam and the Government of the Russian Federation on supporting the production of motorized transportation vehicles within the territory of Vietnam;
BASED ON Decision No. 22/2022/QĐ-TTg dated November 11, 2022 of the Prime Minister guiding the implementation of the Protocol (amended for the second time) between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Belarus on supporting the production of motorized transportation vehicles within the territory of Vietnam;
AT THE PROPOSAL OF the Director of the Department of Industrial Economy and Services;
THE MINISTER OF PLANNING AND INVESTMENT ISSUES THE LIST OF MACHINERY, EQUIPMENT, REPLACEMENT PARTS, SPECIALIZED TRANSPORTATION VEHICLES, RAW MATERIALS, MATERIALS, SEMI-FINISHED PRODUCTS THAT HAVE BEEN PRODUCED DOMESTICALLY.
Article 1. Scope of Regulation and Applicability
1. SCOPE OF APPLICATION This Circular stipulates the list of machinery, equipment, replacement parts, specialized transportation vehicles, raw materials, materials, semi-finished products that have been produced domestically.
2. APPLICABLE SUBJECTS Authorities, organizations, and individuals with rights and obligations related to the list of machinery, equipment, replacement parts, specialized transportation vehicles, raw materials, materials, semi-finished products that have been produced domestically.
Article 2. The following 09 Lists are hereby promulgated together with this Circular:
1. List of domestically produced specialized transportation equipment (Annex I);
2. List of domestically produced machinery, equipment, and production lines (Annex II);
3. List of domestically produced construction materials (Annex III);
4. List of domestically produced raw materials, materials, spare parts, and replacement components (Annex IV);
5. List of domestically produced automobile spare parts (Annex V);
6. List of domestically produced machinery, equipment, and materials necessary for oil and gas operations (Annex VI);
7. List of domestically produced raw materials, materials, semi-finished products for shipbuilding (Annex VII);
8. List of domestically produced machinery, equipment, raw materials, materials, components for telecommunications, information technology, digital content, software (Annex VIII);
9. List of domestically produced crop seeds, livestock breeds, aquaculture breeds, fertilizers, plant protection chemicals (Annex IX).
Article 3. Principles for Determining and Comparing Information
1. The determination of domestically produced goods must be based on the "Product Name" and "Specification Code, Technical Characteristics." The "Import Tariff Number" is only for reference purposes, and the determination of tariff numbers for imported goods shall be carried out in accordance with the provisions of tax laws.
2. The lists of goods specified in Article 2 of this Circular serve as the basis for determining goods that have not yet been domestically produced and do not include all other domestically produced goods that are not specified in this Circular.
Article 4. Effective date
1. This Circular takes effect from June 9, 2023.
2. This Circular replaces Circular No. 05/2021/TT-BKHĐT dated August 17, 2021, issued by the Minister of Planning and Investment to promulgate the list of domestically produced machinery, equipment, replacement parts, specialized transportation equipment, raw materials, materials, and semi-finished products.
Article 5. Responsibilities for Implementation
1. The Director of the Ministry's Office, the Head of the Department of Industrial Economy and Services, and the Heads of agencies and individuals specified in Article 1 are responsible for implementing this Circular.
2. During the implementation process, if there are any difficulties or new issues arise, they should be promptly reported to the Ministry of Planning and Investment for study, consideration, guidance, or amendment and supplementation according to regulations.
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Place of Receipt: |
THE MINISTER (Signed)
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